Payroll - correction of payroll filing errors in prior years
UK law requires that the figures for pay, tax, National Insurance and the employee details that are reported to HM Revenue & Customs (HMRC) on your Full Payment Submissions (FPS) are accurate. But sometimes mistakes can happen. If you have reported incorrect information on an FPS or Employer Payment Summary (EPS) it must corrected.
For payroll years commencing 6 April 2020
From PAYE Years staring on the 6 April 2020 corrections are entered using a new RTI process known as Earlier Year Update (EYU) FPS Correction. See the Payroll - FPS correction of errors link for more information on using this process.
For Payroll Years up to 5 April 2020
Prior year corrections are entered using the RTI original process known as Earlier Year Update (EYU) See the Payroll - EYU link for more information on using this process.